Relief from Customs Duty and VAT for goods imported from outside the European Union (EU) for examination, analysis or test purposes
1. Introduction
Goods imported for examination, analysis or test purposes may be imported from outside the European Union (EU) free from payment of Customs Duty and VAT. This leaflet describes the goods involved, the relief available and the procedures involved at importation.
Where the imported goods are to remain in the EU they should be imported under the procedure at part 2 of this notice - "Permanent Importations".
Where they are intended for re-export, they should be imported under the procedure at part 3 - "Temporary Admissions".
2. Permanent Importations
A. Scope of the Relief
Goods, which are to undergo examination, analysis or tests to determine their compositions, quality or other technical characteristics for purposes of information or industrial or commercial research, can be imported free from payment of Customs Duty and VAT on the following conditions:
- The goods are completely used up or destroyed in the course of the examination,
analysis or testing. Where they are not, the local Revenue Office can agree under their
supervision that the goods are:
- Completely destroyed or rendered commercially valueless on completion of the examination, analysis or testing; or
- Surrendered to the State without causing it any expense, where this is possible under national law; and
- In duly justified circumstances, exported outside of the EU.
- A meeting will be arranged with the local Revenue Office to determine the types of records to be maintained and the period within which the examinations, analysis or tests must be carried out based on information received from the importer and the type of goods involved.
- Products remaining* should be subject to the relevant Customs Duty and VAT charges on the date of completion of the examination, analysis or tests. Alternatively, Revenue may agree, where the importers request to convert products remaining to waste or scrap, to charge Customs Duty and VAT at the rate applicable to the waste or scrap on the date of conversion.
*Products remaining means products resulting from the examination, analysis or tests or goods not actually used
B. Prior Approval Required
Importers wishing to claim the relief described above, should apply to Economic Procedures, Authorisations and Reliefs Unit, Government Offices, St. Conlon's Road, Nenagh, Co. Tipperary, e-mail customsreliefs@revenue.ie for initial approval before any importation is undertaken.
C. Documentary Evidence
A letter of authorisation, with the appropriate authorisation reference number, from Economic Procedures, Authorisations and Reliefs Unit, Nenagh, Co. Tipperary should be presented to Revenue at the time of importation.
D. Procedure at importation
Where goods are forwarded by post, the declaration on the parcel should be endorsed:
"Goods for Examination, Analysis or Test purposes: Exemption from import charges claimed"
The documentary evidence referred to in paragraph 2C should be attached to the outside of the parcel and marked 'Customs Documents'.
Where goods are imported other than by post the goods should be presented to Revenue accompanied by an import declaration (SAD), with a claim to relief from import charges thereon. For the purposes of completion of the SAD, the legal references are:
Article 95 of Regulation (EC) No. 1186/2009 for Customs Duty;
Article 70 of Directive 83/181/EEC for VAT
In order to avail of relief from Customs Duty and VAT the following codes should be entered on the SAD:
Code C33 should be entered in box 37 b.
Code 1D09 should be entered in box 44/1.
The Authorisation number issued by Economic Procedures, Authorisations and Reliefs Unit, Nenagh should be entered in box 44/2.
The entry should be supported by the documentary evidence outlined in paragraph 2C.
3. Temporary Admissions
A. Scope of the Relief
The following goods can be imported on a temporary basis with exemption from import charges:
- Goods of any kind, which are to be subjected to tests, experiments or demonstrations;
- Goods imported, subject to satisfactory acceptance tests in connection with a sales contract containing the provisions of the satisfactory acceptance tests and subjected to these tests;
- Goods used to carry out tests, experiments or demonstrations without financial gain.
B. Conditions
The following conditions must be observed:
- Security - Security must be provided in the form of -
- A valid ATA carnet (see Notice No. 1007 - ATA Carnets Temporary Importation and Exportation of certain goods) or
- A cash deposit (refundable when the goods are re-exported), or
- A bond (or, as a temporary measure, a Cover Note) either from an approved insurance company or a bank licensed by the Central Bank to carry out insurance business. Application for approval to use a bond or cover note should be made to Revenue at the proposed place of importation, from whom full information as to procedure and all the necessary forms may be obtained.
- Period allowed - The goods must be re-exported within the time limit authorised by Revenue at importation. The prescribed maximum period of temporary admission permitted is 24 months.
Note: for the goods referred to in point (ii)- Goods imported, subject to satisfactory acceptance tests in connection with a sales contract containing the provisions of the satisfactory acceptance tests and subjected to these tests - the period of discharge is 6 months. However, where an ATA carnet covers the goods, they must be re-exported within the period of validity of the Carnet. - Identification - The goods must be capable of being identified at re-exportation. For this purpose marks or seals may be applied to them at importation by Revenue.
- Same State - Goods placed under the arrangements must remain in the same state. Repairs and maintenance, including overhaul and adjustments or measures to preserve the goods or to ensure their compliance with the technical requirements for their use under the arrangements are admissible.
- Export Control - The goods must be re-exported under Customs control.
- Prohibited or restricted goods - Goods subject to a national or Community prohibition or restriction may not be imported, except under licence or authorisation issued by the appropriate Authority and presented at importation.
C. Procedure at Importation
The goods should be presented to Customs at importation.
Where an ATA Carnet is used, the itemised lists on the reverse of the relevant importation voucher should be completed, indicating clearly the items that are being imported. The Revenue Official will stamp and sign the importation voucher and counterfoil and remove the importation voucher. S/he will insert the final date for re-exportation of the goods (which will not be later than the date on which the Carnet’s validity expires) and return the Carnet to the importer.
In all other cases, 
Form C&E 1047 - Application for Authorisation to use the Temporary Importation Procedure (PDF, 35KB) should be completed in duplicate and the required security provided.
The Revenue Official will stamp and sign both copies of Form C&E 1047 (PDF, 35KB), fix the time limit during which the goods may remain under temporary admission arrangements, insert the final date for re-exportation on the form and return one copy to the importer.
The carnet or copy of the Form C&E 1047 (PDF, 35KB) must be produced with the goods when they are being re-exported.
D. Documentary Evidence
The importer must provide a declaration as to the purpose for which the goods are being temporarily imported and a statement either on the import declaration or on a separate document presented therewith that the tests, experiments or demonstrations are not being conducted for profit. This does not exclude tests, experiments or demonstrations for which a charge is to be made by the person on whose behalf they are carried out.
E. Procedure at Re-Exportation
The goods and documentation should be presented to Revenue at the Export Station in sufficient time to allow for an examination of the goods before the period for temporary admission expires.
Where an ATA Carnet is used, particulars of the goods should be declared on the reverse of the re-exportation voucher bearing the same identifying number as the importation voucher on which the goods were declared at importation. If everything is in order the re-exportation voucher and counterfoil will be stamped and signed by Revenue. The voucher will be detached and the Carnet returned to the importer.
When goods imported on Form C&E 1047 (PDF, 35KB) are re-exported, a copy of the form with part III completed should be presented to Revenue. Where all the goods are correctly re-exported, the form will be retained by Revenue and arrangements will be made to refund the deposit or release the security as appropriate.
F. Transfer of Authorisation
Temporary admission facilities may be transferred to another person subject to certain conditions. Requests for such transfers should be made to Revenue at the place of importation.
G. Partial Relief from Customs Duty
Goods that do not meet all the conditions set out in this Notice for temporary admission without payment of import charges may, in certain circumstances, qualify for temporary admission with partial relief from customs duty. This involves payment of a percentage of the full amount of customs duty in respect of each month the goods remain in the EU.
Note: Relief from VAT is not allowable in these cases.
4. Further Information
Enquiries regarding Permanent Importations should be addressed to:
Economic Procedures,
Authorisation and Reliefs Unit,
Nenagh,
Co. Tipperary.
e-mail: customsreliefs@revenue.ie
Enquiries regarding Temporary Admissions should be addressed to the Revenue District responsible for your tax affairs. Contact details for all Revenue Districts can be found on the Contact Details Page.
Economic Procedures, Authorisations and Reliefs Unit,
Customs Procedures Branch,
Government Offices,
Nenagh,
Co. Tipperary.
June 2011